Rowe T.C.J.:
1 The Appellant appealed with respect to his 1995 taxation year. The Appellant filed his return of income for the 1995 taxation year, reporting income from employment and registered retirement savings plan income, then calculated his non-refundable tax credit and a carrying charge and interest expense of $58.85, and calculated thereafter his net federal tax owing in the sum of $6,534.06.
Brulé T.C.J.:
1 These appeals, heard on common evidence, result from reassessments by the Minister of National Revenue (the “Minister”) wherein he disallowed the treatment of profits from four properties sold by the male Appellants and two of the four from the appellants' spouses.
Bonner T.C.J.:
Guenette Reg.:
1 This taxation came on for hearing by means of a telephone conference call on December 9, 1997. It follows the judgment of the Honourable Judge Sarchuk, dated January 14, 1997, who allowed the appeal “... with costs, to be taxed, ....”. Also at issue were the costs awarded to the Appellant in an order of the Honourable Judge Mogan dated October 31, 1996, following an application made by the Respondent under section 174 of the Income Tax Act.
Bonner T.C.J.:
MacGuigan J.A.:
Lamarre Proulx T.C.J.:
1 The Appellant is appealing, by way of the informal procedure, a penalty in the amount of $7,225 imposed pursuant to subsections 163(2) and 163(2.1) of the Income Tax Act (the “Act”) for having understated his income by an amount of $67,260 and having correspondingly increased his net business loss for the 1994 taxation year.
Teitelbaum J.:
1 On February 12, 1998, Rothmans, Benson & Hedges Inc. (Rothmans) filed into the Federal Court Registry an originating notice of motion for the purpose of obtaining:
(a) An order quashing the decision of the Minister of National Revenue that certain tobacco products meet the definition of “tobacco stick” set out in the Excise Act, R.S.C. 1985, c.E-14, s.6 and the Excise Tax Act, R.S.C. 1985, c.E-15, s.2;
Rowe D.J.T.C.:
